Competency mapping: improvement needs of analysts from the area of expertise in accounting at the Federal Public Ministry

• Autor(a) principal: Prates, Ariel
• Data de Publicação: 2020
• Outros Autores: Sallaberry, Jonatas Dutra, Flach, Leonardo, Peleias, Ivam Ricardo, Souza, Romina Batista de Lucena
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/17145
• topic: Accounting Skills. Forensic Accounting. Skills.; Experiencia contable. Contabilidad Forense. Habilidades.; Perícia Contábil. Contabilidade Forense. Competências.; O estudo tem como objetivo analisar as competências dos analistas da área pericial contábil lotados no Ministério Público Federal (MPF), de forma a apresentar por nível de importância aquelas que possuem maior necessidade de aprimoramento.

Purpose: The objective of this study is to analyze the skills of analysts in the accounting expert area that are filled out by the Federal Public Prosecutor's Office (MPF), in order to present by level of importance those that have the greatest need for improvement. Methodology: The research was carried out through the descriptive typology, with a quantitative approach. The technique employed was a survey, based on a structured questionnaire with 37 questions, applied in a seven-point Likert scale. The instrument presented questions about the importance, the domain of competencies and their impact on professional performance. Results: The results indicate that only four competences have a satisfactory domain on the part of the respondents, and that five competences need further improvement: continuous training, fraud investigation techniques, writing, legal knowledge and thinking as a wrongdoer. Behavioral skills were considered more important than techniques. Nevertheless, some important competences in the international context had low averages in the Brazilian context. Contributions of the Study: The study allows to know the skills of the MPF expert analysts under aspects of importance, mastery and impact on professional performance. The results can be used for the development of training actions in the institution of the sample as well as for other institutions that have a similar framework. The study can also be replicated as a diagnostic for other institutions and cadres of forensic and accounting experts, serving as a benchmark.